(1) Any person who is aggrieved-by any determination made by the prescribed authority under section 14N may, within thirty days from the date of such determination or within such further time as the appellate authority may, on sufficient cause being shown, allow, prefer an appeal to such authority as the State Government may, by notification in the Official Gazette, specify in this behalf, against such determination. (2) On receipt of such appeal, the appellate authority may, after giving reasonable opportunity to the appellant of being heard, confirm, modify or reverse the determination made by the prescribed authority.
